Sales and Use Tax Annotations

Annotation 515.0008

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0008Educational Materials—Custom Made. A taxpayer enters into contracts to develop custom-made training programs. The contracts require the taxpayer to design, develop, produce, and deliver certain educational items. The educational items consist of training manuals, overhead transparencies, workbooks, data disks, reproduction masters, booklets, and computer disks. The true object of the contracts is regarded as the tangible personal property delivered to the clients. Tax applies to the entire charge made by the taxpayer. 4/26/94.

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